This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to exercise the skill and care of the ordinarily prudent accountant in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

Cool History Research Paper Topics For the Roman Empire

Cool History Research Paper Topics For the Roman EmpireIf you are looking for cool history research paper topics for the Roman Empire, you have come to the right place. The Roman Empire was one of the most important empires of the ancient world. In fact, the empire lasted for over two thousand years.Nowhere is this more evident than in the area of literature and art. Most of the major literary works of the time are written in Latin. The Romans were masters of organization, so they were able to produce monumental buildings like the Colosseum and the Olympic Games.Their art is very colorful, and for many years it was only a small part of the art in Europe. Most of what we think of as European art was actually influenced by Roman artists. At one point, the papyri of writings that existed in the ancient world were believed to be written in Greek or even Latin. That has changed, however, with new archaeological discoveries.There are many cool history research paper topics for the Roman Em pire. For example, they produced great musicians, such as Terence and Vibius. Their government was exceptionally civilized, and it produced statues that remain today as some of the best in the world.There are other fun parts of the Roman Empire, that you can look at for your research papers. One of the most famous Greek statues of the day is the statue of the Bacchus. This statue is housed in the Vatican Museums. It is the Roman version of the Statue of Liberty.There are many ancient documents that were found with the papyri. These documents can be an important part of any graduate course in the ancient world. Most of these documents are written in Latin. If you find this type of writing intriguing, you may want to use these ancient documents in your research papers.When it comes to the Roman emperors, they were often times cruel. They killed their enemies by throwing them off of high buildings, using spiked clubs to subdue people, and so on. However, in many ways, the emperors of t he time were much more humane than we are today.The Roman emperors needed a large army, but it also required that they train this army. Their military was the greatest in the ancient world. So if you are looking for something that will get your students thinking about the past, historical writing can be an interesting way to go.

Controversial Essay Topics For College Students

Controversial Essay Topics For College StudentsAlthough it is not something you will likely ever hear about, there are quite a few controversial essay topics for college students. These topics can be found on websites and in books that have been written by the majority of the population. Whatever topic that you select for your essay should be based on your knowledge, skill, and ability to present yourself.One controversial essay topics for college students involves President Obama's policy on Social Security. Most people believe that Social Security is there for old people and that those who work should contribute more toward it. The President, however, has stated that he will raise the retirement age. As you can see, the policy is not so cut and dry.Another controversial essay topics for college students deal with the issue of pornography. In fact, this is one of the most controversial topics for college students and parents as well. Adults make pornographic films, but young childre n may be watching adult films without any repercussions whatsoever.When selecting your topic for your controversial essay topics for college students, you must make sure that it relates to the time that you are in. It is not necessary that your topic is an all-encompassing essay, especially if you are only in high school. It is also not necessary that your topic is centered around your life or your friends' lives.For instance, if you write an essay on homecoming at a high school, you may be able to include that in your essay. But if you write an essay on the Internet, you may be forced to turn that into a short report that only consists of information that you have collected from the Internet. Also, be careful of writing essays about childhood, whether they are based on any particular event or topic that is controversial for you. You will have to read the guidelines and rules before writing the essay to make sure that it does not violate any state laws.Of course, your essay topics f or college students must be based on the topic that you feel will allow you to earn an A or B grade. After all, you will have to rely on the other students for the information that you use in your essay. It would be in your best interest, as well as in that of the other students, to remember that the subject matter must be relevant to the subject of the class. Otherwise, the other students will find that the topic is too broad and that you are relying on hearsay information.Most colleges have a set number of essay topics for college students that you must complete. If you do not meet this criteria, you will not be permitted to enter any further into the college. It is in your best interest to choose topics that you think you may be able to succeed in.When choosing a topic, you will need to keep in mind that the topic is based on what your academic goals are. If you are trying to get into a particular college, you need to base your topic on that specific college. It is also in your b est interest to write essays on topics that are related to your grade level, because as you can see, there are many controversial essay topics for college students.

Research Papers on Childhood Vaccinations - You Might Be Saving Your Childs Life

Research Papers on Childhood Vaccinations - You Might Be Saving Your Child's LifeReading up on research papers on childhood vaccinations could save a life. Despite the fact that most of us do not have the slightest idea how a vaccine works, the risk is very real. It is also important to note that some adults are still not fully protected.There are many medical schools that offer classes on childhood vaccinations. These courses can give students the knowledge they need in order to recognize if they or their children may be susceptible to some diseases. This kind of education helps to avoid infections.The medical world is littered with tales of great successes and failures of vaccination campaigns. As much as possible, parents should avoid vaccinations for their kids. Any child under a year old should not be vaccinated against polio and whooping cough as the disease may leave long-term damage to your child's brain.In addition, it is important to find out if you are missing out on any o f the vitamin supplementation that could protect your children. Vitamin D deficiency is quite common among infants in the United States. Another common deficiency is vitamin B12, which is an essential element for the proper functioning of all the body's cells.Fortunately, researchers know more about the nutrient than they did in the past. If you give your child adequate amounts of vitamins, you could potentially protect your child's immune system. There are plenty of fortified food products on the market that contain these nutrients.Research papers on childhood vaccinations are available on just about every topic you can think of. Just because your child has not yet gotten the required immunizations does not mean that he or she is not protected.Research papers on childhood vaccinations are available online. These documents explain why, for example, the chicken pox vaccine is still effective despite the fact that millions of people have gotten rid of the disease. As long as a child i s fully protected, it is just a matter of time before it can catch it.